activity driver
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Activity Driver Analysis — The identification and assessment of the factors that are involved in the costing of goods and services. Activity driver analysis is part of activity based costing, and helps management trace the cost of certain activities to cost objects.… … Investment dictionary
Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 … Wikipedia
Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… … Wikipedia
driver — An activity or condition that has a direct influence on the operational performance or cost structure of other activities … Glossary of postal terms
Driver's license in the United States — In the United States, nearly all driver s licenses are issued by individual states (including Washington, D.C. and territories), rather than the federal government. Drivers are normally required to obtain a license from their state of residence,… … Wikipedia
Activity Cost Driver — A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running… … Investment dictionary
Driver's licence in Canada — In Canada, driver s licenses are issued by the province and territory in which the driver is resident. Thus, specific regulations relating to driver s licences vary province to province, though overall they are quite similar. Under Canadian… … Wikipedia
Driver CPC — The Driver Certificate of Professional Competence (Driver CPC) is a new qualification for professional bus, coach and lorry drivers. It has been introduced across Europe with the aim of improving road safety and helping to maintain high standards … Wikipedia
Activity Based Costing — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… … Deutsch Wikipedia
Activity based cost — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… … Deutsch Wikipedia
activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… … Accounting dictionary
